Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (2006)104TTJ(Coch.)434
..... moreover, the finance act, 2001 has introduced the changes in section 149, which regulates section 148 of the it act.in the circumstances mentioned in section 147, the only time-limit for the revenue is 4 years and considering the facts and circumstances of the present case, the cit(a) has rightly come to the conclusion that there was no failure on the ..... by the cit(a) which found favour for the assessee was that the period of limitation fixed by the statute was violated and hence the cit(a) declared all the assessment orders framed by the ao under section 143(3) r/w section 147 as invalid and cancelled the same.the cit(a) observed that as he has only considered the objection of the assessee on the procedural aspect of the reassessments for all the years under consideration, he had not ..... after the introduction of rule 7a representations were made to the cbdt, whether the it authorities on the basis of the said rule 7a or 7b, as the case may be, can initiate proceedings under section 147 or under section 263 of the it act for the assessment years prior to 2002-03 to determine the income liable to income-tax even if the assessee had already paid agricultural income-tax on such income. ..... as far as section 147 is concerned, there are certain mandatory conditions for reopening of assessment and no amendment has been brought in section 147 as far as period of limitation is concerned. ..... , 1994 on a total income at nil. ..... , 1994 on a total income at nil. ..... , 1994 on a total income of rs. .....
Tag this Judgment!Court : Gujarat
Reported in : (2005)193CTR(Guj)518; [2005]276ITR165(Guj)
..... under section 143, the following explanation was inserted by finance act, 1994 w.e.f. ..... thus, without dealing with the merits of the claim under section 10(10c) of the act, the respondent merely relies on the fact that the original return was processed under section 143(1) of the act on 28th march 2002 and the consequential refund order issued thereupon being encashed by the petitioner. ..... according to the respondent, the original return filed on 31st july 2001 was processed under section 143(1) of the act on 28th march 2002 and hence, the revised return ought to have been submitted by 28th march 2002 or 31st march 2003, whichever was earlier. ..... the respondent has rejected the petition under section 264 of the act on 29th march 2004 by holding that the petition was beyond the period of one year from the date of passing the order in the case of the petitioner under section 143(1) of the act and hence, the delay was not condoned. ..... according to the petitioner, the petitioner had not received any intimation under section 143(1) of the act regarding the refund claim of the petitioner and as such, because a period of twelve months had elapsed from the date of the filing of the return, he consulted a tax practitioner for the possible course of action. ..... in the said case, the petitioner was assessed under section 143(3) of the act on the basis of the return of income submitted by the petitioner. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2163; (2007)210CTR(SC)30; [2007]291ITR500(SC); JT2007(8)SC494; 2007(8)SCALE396; 2007(2)LC0725(SC)
..... from april 1, 1998, the second proviso to section 143(1)(a) was substituted by the finance act, 1997, which was operative till june 1, ..... allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year):provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable ..... as follows:after amendment:143. ..... under section 143(1)(a) as it stood prior to april 1, 1989, the assessing officer had to pass an assessment order if he decided to accept the return, but under the amended provision, the requirement of passing of an assessment order has been dispensed with and instead an intimation is required ..... section 147 prior to its substitution by the direct tax laws (amendment) act, 1987, stood ..... act of 1991 with effect from october 1, 1991, and subsequently with effect from june 1, 1994, by the finance act, 1994, and ultimately omitted with effect from june 1, 1999, by the explanation as introduced by the finance ..... the substitution by the direct tax laws (amendment) act, 1987, the provision read as follows: ..... consider the rival submissions, it is necessary to take note of section 143(1) (as it stood before and after amendment with effect from june 1, 1999), 147 and 148. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2001]247ITR119(MP)
..... of the return, by the finance act, 1990, clause (iii) was inserted in section 28 of the income tax act, 1961, with retrospective effect from ..... it has been held as follows :'in the present case, as we have already pointed out above, at the time when the assessee filed the return, the finance act of 1990, had not come into being, much less making it to be retrospective with effect from 1-4-1967. ..... filed by the assessee was processed under section 143(1)(a) of the act and an intimation under section 143(1)(a) of the act dated 23-7-1990, was issued to the ..... therefore, construing sections 139, 143(1a) and section 28(iiib) cumulatively, the effect would be that where the assessee has voluntarily filed the return at the time when a particular law was in existence and, if it is retrospectively amended, the assessee cannot be held liable for filing a wrong return and cannot be subjected to ..... borne in mind that the retrospective operation of the amendment did not mean to put the assessee in trap ..... inadmissible' appearing in clause (iii) of the first proviso to section 143(1)(a) has to be understood in proper perspective. ..... a subsequent amendment in the act, the said ..... section 143(1a) will only come into play when the return is filed and it is found to be wanted by the assessing officer, then it will expose the assessee ..... section 143(1)(a), no doubt empowers the assessing officer to make the adjustment but no adjustment for the purpose of levy of additional tax can be permitted to be made in the light .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (2005)197CTR(MP)471; [2005]277ITR239(MP)
..... once again, the assessee raised the objection that notice under section 143(2) was invalid and in support of his contention, the assessee relied upon the decision of the tribunal given in its appeal for the previous year as mentioned ..... the order dated july 19, 1994, the tribunal accepted the contention of the assessee and categorically held that once an assessment is framed and refund is ordered then, no notice could be issued under section 143(2). ..... apparently, two conflicting views on the point whether after the refund a notice under section 143(2) could be issued or not was before the tribunal. ..... jain, learned counsel appearing for the respondents, submitted that under the scheme of the act, the assessing officer has power to frame a regular assessment even though refund may have been ..... officer framed the assessment under section 143 and ordered the refund under section 143(1)(a)(ii). ..... the duty of the tribunal to take recourse to the provisions contained in section 255(4) to resolve the apparent conflict. ..... officer thus framed the assessment under section 143(3). ..... undisputed that after the refund was ordered, the department issued notice under section 143(2). ..... raised the contention that once an assessment is framed and refund is ordered, then no notice could be issued under section 143(2). ..... assessing officer issued a notice under section 143(2). ..... pertinent to point out that against the said order, the revenue sought and the tribunal made a reference to this court under section 256(1). .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [2005]142TAXMAN158(MP)
..... it in these two decisions, their lordships held that once a notice under section 143(2) of the act has been issued then in that event no intimation can be sent under section 143(1)(a) ibidby assessment officer. ..... this is an application made by the revenue-commissioner income tax under section 256(2) of the income tax act consequent upon dismissal of their application made under section 256(1) of the income tax act by the tribunal vide its order dated 19-12-1996 in ra nos ..... lordships of the supreme court held in the case of gujarat electricity board (supra) while answering the question against the revenue and in favour of the assessee :lt is not open to the revenue to issue intimation under section 143(1)(a) of the income tax act, 1961, after notice for regular assessment is issued under section 143(2). ..... question proposed is'whether on the facts and in the circumstances of the case, the learned tribunal was justified in law in holding that intimation under section 143(1)(a) cannot be sent after issuance of notice under section 143(2) of the income tax act ?'6. ..... converse is not available : a regular assessment proceeding having been commenced under section 143(2), there is no need for a summary proceeding under section 143(1)(a).' (p. 84)9. ..... legislature intended that where the summary procedure under section 143(1) has been adopted, there should be scope available for the revenue, either sito motn or at the instance of the assessee, to make a regular assessment under section 143(2). .....
Tag this Judgment!Court : Karnataka
Reported in : (1999)156CTR(Kar)327
..... which were passed in appeal by the first appellate authority and the tribunal has not been challenged by amending the writ petition or by filing a reference petition under section 256 claiming a question of law said to be arising from the order of the tribunal. ..... assessment thereon was completed under section 143(3) of the act on 24th march, 1994, on a total income ..... 2 of 1991 bringing about the amendment to the provision of section 80hhc of the act by inserting twelfth schedule in the correct perspective the cbdt revised its opinion and issued the subsequent circular extending the benefit to the exporters of cut and polished granite blocks and not to ..... it seems the attention of the supreme court was not drawn to the fact that a crucial amendment was made with effect from ist april, 1991, and the circular, if at all, had relevance only in respect of the period after 1st ..... filed by the association of exporters of granite that cbdt had misunderstood the import of the finance act no. ..... the profits from the export sales of granite outside india entitling the petitioner to the benefit of section 80hhc as amended by finance (no. ..... clarificatory amendments in law are always retrospective unless the ..... with effect from ist april, 1991, the words 'other than processed minerals and ores specified in the twelfth schedule' were added by finance (no. ..... this judgment would not affect the merits of the present case as it is relatable to the assessment years before the coming into force of finance (no. .....
Tag this Judgment!Court : Kerala
Reported in : [2007]8STT33; (2007)7VST323(Ker)
..... of sales tax, delhi : [1962]1scr283 , the validity of section 8-a of the bengal finance (sales tax) (delhi amendment) act, 1956 was assailed in a writ petition filed under article 32 ..... (8) the amount in advance equivalent to the amount of tax that may become due from a casual trader after determination after taking into consideration the saleable value of the goods as aforesaid shall, on demand under sub-section (4), be paid by him in advance and shall be adjusted with the amount of tax due from him; and the security, if any, for the equivalent amount shall, on demand, be furnished by him, and shall be refunded ..... the relevant portion of the said circular reads as follows:in exercise of the powers conferred by clause (c) of sub-section (2) of section 3, read with sub-section (16a) of section 47 of the kerala value added tax act, 2003, the undersigned, having considered it necessary to prevent evasion of tax in respect of the following evasion-prone commodities, order that tax in respect of the estimated sales turnover shall be collected at the check-posts ..... metals : air2001sc3076 , the provisions of the rajasthan sales tax act, 1994 (22 of 1995) for levy of penalty on person-in-charge of goods for non-compliance with certain statutory provisions or for submission of false or forged documents or declaration were questioned as being beyond the legislative ..... the petitioners relied on the following decisions : in re article 143, constitution of india air 1951 sc 332, pannalal binjmj v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)
..... tobacco by a tobacconist made otherwise than by way of sale, the normal price at which the tobacco is sold, and the term 'normal price' shall have the same meaning as assigned to it in section 4 of the central excise and salt act, 1944; 2 (h) 'tobacconist' means:- (i) a manufacturer whose turnover of receipts in a year exceeds one lakh rupees who supplies tobacco by way of sale or otherwise and includes any person who for ..... and(b) in respect of the supply of luxuries of tobacco products made by him otherwise than by way of sale, the normal price at which such tobacco products are sold'.a tobacconist has been defined in section 2(kkk) as'tobacconist' means a person who supplies whether by way of sale or otherwise luxuries, like, tobacco products manufactured by him or purchased from other states or from other persons in this state and ..... act, 1915 act (as amended by the government of india acts 1916 and 1919) provided for the division of the country into provinces including the two presidencies of bengal and madras ( ..... rules were law corresponding to the provisions of the central excise & salt act, 1944 and were superseded by the finance act, 1950 ..... to the right to tax luxuries under this entry, we are concerned with the uttar pradesh tax on luxuries act, 1955, the andhra pradesh tax on luxuries act, 1987 and the west bengal tax on luxuries act, 1994. ..... in the sea customs act case (supra) which was rendered by this court in its advisory capacity under article 143 was concerned with .....
Tag this Judgment!Court : Kolkata
Reported in : (2009)223CTR(Cal)241,[2009]319ITR264(Cal)
..... , 1993, (1993) 115 ctr (st) 1 : (1993) 204 itr 104.from 1st june, 1994 : finance act, 1994 : the proviso to sub-section (2) has been omitted with effect from 1st june, 1994; because w.e.f. ..... he further drew our attention to section 154 of the said act which reads as follows:rectification of mistake-(1) with a view to rectifying any mistake apparent from the record an it authority referred to in section 116 may,:(a) amend any order passed by it under the provisions of this act;(b) amend any intimation sent by it under sub-section (1) of section 143, or enhance or reduce the amount of refund granted by it under that sub-section. ..... 1994-95 relate to the jurisdiction of the ao to pass an order under section 154 amending the intimation under section 143(1)(a) and to make a prima facie adjustment in an intimation issued under section 143(1)(a). ..... that date, intimations under section 143(1) and section 143(1b) are deemed to be orders for the purpose of section 246 (first appeals) by an amendment to the explanation to section 143. ..... the ao could not have made any prima facie adjustment under section 143(1)(a) or passed any order under section 154 amending the intimation under section 143(1)(a) on the basis of the return and the accounts and documents accompanying it. ..... it is submitted that cit(a) wrongly treated the grounds raising the said issues as infructuous after holding that the ao had jurisdiction to pass the order under section 154 amending the intimation under section 143(1)(a). .....
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